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NY R05126

November 1, 2006

CLA-2-63:RR:E:NC:N3:351 R05126


TARIFF NO.: 6307.90.9889

James H. Vogland
Vice President
Parkland Design, Inc.
P.O. Box 1136
Saint Helens, OR 97051

RE: The tariff classification of a mattress protector from China

Dear Mr. Vogland:

In your letter dated October 25, 2006, you requested a tariff classification ruling.

You submitted pictures and a description of an item you call a Foot Protector. You state that it is placed on the lower 18-24 inches of mattresses in retail showrooms to protect the mattress from people’s dirty shoes while they are lying down on the mattress to test its comfort.

The item is constructed of woven fabric with a polyester insert and binding tape with plastic connectors to secure the ends of the item to each other and prevent it from sliding off the mattress. The backside of the item has a lighter weight polyester fabric with a zipper down the middle to remove the insert which is made of polyester bonded fiber approximately 1” in thickness with non-woven cover so that it can be removed from the Foot Protector to be cleaned. The buckle and strap attachment system is attached to the item by zippers for easy cleaning. On the back of the item is a panel made of the same fabrics to simulate the appearance of a folded throw. One version would have a sign holder with embroidery secured to the Foot Protector with a hook-and-loop fastener so that the pockets can be used to hold and display product information for the mattress. Another version would have an embroidered fabric piece secured to the foot protector by a hook-and-loop fastener.

The applicable subheading for the foot protectors will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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